Pruned freeze-damaged trees are considered new plantings
Amended by AB 297
Revenue and Taxation Code §211
Any fruit tree, nut-bearing tree or grapevine damaged in the freeze of January 2007 that is pruned to establish new growth is considered a new planting and thus exempt from taxation during:
- the first four years after planting for trees; or
- the first three years for grapevines.
No local agency will be reimbursed for any tax revenues lost due to this amendment.
Effective September 21, 2007
